Core Viewpoint - The announcement aims to regulate the reporting of tax-related information by internet platform enterprises and outlines the administrative penalties for non-compliance, emphasizing the importance of timely and accurate reporting to ensure legal compliance and protect the rights of enterprises [4]. Group 1: Background and Purpose - The announcement was issued to implement the "Regulations on Reporting Tax-Related Information by Internet Platform Enterprises," which took effect on June 20, 2025, to safeguard the legal rights of internet platform enterprises and standardize tax authority enforcement [4]. Group 2: Main Content - The announcement details the applicable scenarios, penalty authorities, and penalty measures for non-compliant internet platform enterprises. It encourages timely correction of violations without penalties if rectified within the specified period and clarifies what constitutes "serious circumstances" for penalties [5]. - Penalties are categorized based on the severity of the violations, with local tax authorities handling minor infractions and provincial-level authorities managing serious violations, including orders for business suspension and fines [5]. - For suspended enterprises, tax authorities will restrict invoice issuance and provide risk warnings to other businesses issuing invoices to them. Violations will be publicly reported through various channels [5]. Group 3: Violation Recognition - Violations are recognized based on the frequency of non-compliance, with specific criteria for reporting delays, omissions, and false reporting. Each instance of non-compliance is counted as one violation, with specific timeframes for assessment [6]. Group 4: Income Splitting and Tax Recovery - Income splitting refers to arrangements that lack reasonable commercial purpose, where income belonging to a single taxpayer is divided among multiple entities to reduce tax liabilities. Tax authorities will pursue tax recovery and penalties for such actions, especially if facilitated by the platform [7]. Group 5: Application for Lifting Penalties - After completing the required corrections, suspended internet platform enterprises must apply to their local tax authority to lift the suspension. The local authority will verify compliance before notifying the authority that issued the suspension [8]. Group 6: Implementation Date - The announcement is effective immediately upon publication, aligning with the previously established timeline for the initial reporting of tax-related information by internet platform enterprises [9].
关于规范互联网平台企业涉税信息报送有关行政处罚事项的公告国家税务总局 工业和信息化部 国家互联网信息办公室公告2025年第22号
蓝色柳林财税室·2025-09-30 12:47